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A query was raised regarding the calculation of municipal capital gains tax (plusvalía municipal) in a transaction involving the transfer of a life usufruct and a portion of full ownership and bare ownership. The DGT clarifies that the taxable base is determined by applying generation coefficients to the value of the transferred rights, calculated in accordance with ITP and AJD regulations.
Cuestión planteada Información sobre el cálculo de la plusvalía según los datos aportados.
La transmisión de usufructo vitalicio genera el hecho imponible del IIVTNU, siendo sujeto pasivo quien transmite el derecho. Para la base imponible, se aplica el porcentaje de usufructo al valor catastral del terreno y se multiplica por el coeficiente del periodo de generación. En la transmisión de nuda propiedad, el valor se obtiene restando el valor del usufructo al valor total del terreno. El periodo de generación para estos derechos es el número de años transcurridos desde su constitución o adquisición hasta la venta.
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